Florida Statutes

Fla. Stat. § 562.18 (2025)

Possession of beverage upon which federal tax unpaid.

✓ 2025 Florida Statutes — current through the 2025 Regular Session
Find cases: SyfertCases citing this section FL-LEGleg.state.fl.us JustiaFla. Statutes CornellLII Search CasesGoogle Scholar
562.18 Possession of beverage upon which federal tax unpaid.It is unlawful for any person to have in her or his possession within this state any alcoholic beverage on which a federal excise tax is required to be paid, unless such federal excise tax has been paid as to such beverage.
History.s. 4, ch. 18015, 1937; CGL 1940 Supp. 4151(271d); s. 2, ch. 72-230; s. 864, ch. 97-103.

Arrestable Offenses under F.S. 562.18

M = misdemeanor · F = felony · degree: F=1st S=2nd T=3rd
§562.18LIQUOR TAXPOSS ALCOHOL W/O PAY FED TAX SUBSQ OFFF · 3rd
§562.18LIQUOR TAXPOSS ALCOHOL W/O PAY FED TAXM · 2nd
Notes of Decisions
Cited in 2 cases, 1952–1958 · leading case: Brown v. State, 62 So. 2d 348 (Fla. 1952).
Brown v. State, 62 So. 2d 348 (Fla. 1952). · cites it 2× “They were tried and convicted for having in their possession *349 moonshine whiskey on which the Federal excise tax had not been paid as required by Section 562.18, Florida Statutes, F.S.A. Violation of said statute is a misdemeanor.”
Clinton v. State, 100 So. 2d 82 (Fla. 2d DCA 1958). “15; count three, possession of beverages upon which federal tax was unpaid, section 562.18; and count four, concealing beverages with intent to defraud the state of taxes, section 562.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.

This Florida statute resource is curated by Graham W. Syfert, Esq., a Jacksonville, Florida personal injury and workers' compensation attorney (Florida Bar No. 39104). For legal consultation, call 904-383-7448.